BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 93-2022 | Publishes the Daily Minimum Wage Rates in Bicol Region (Region V) under Wage Order No. RBV-20 | Jul 14, 2022 | View |
| RMC No. 92-2022 | Publishes the Daily Minimum Wage Rates in MIMAROPA (Region IV-B) under Wage Order No. RB-MIMAROPA-10 | Jul 14, 2022 | View |
| RMC No. 91-2022 | Publishes the Daily Minimum Wage Rates in CALABARZON (Region IV-A) under Wage Order No. IVA-19 | Jul 14, 2022 | View |
| RMC No. 90-2022 | Publishes the Daily Minimum Wage Rates in Central Luzon (Region II) under Wage Order No. RBIII-23 | Jul 14, 2022 | View |
| RMC No. 89-2022 | Publishes the Daily Minimum Wage Rates in Cagayan Valley (Region II) under Wage Order No. RTWPB 2-21 | Jul 14, 2022 | View |
| RMC No. 88-2022 | Publishes the Daily Minimum Wage Rates in Ilocos Region (Region I) under Wage Order No. RB-1-DW-03 | Jul 14, 2022 | View |
| RMC No. 87-2022 | Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage Order No. CAR-21 | Jul 14, 2022 | View |
| RMC No. 86-2022 | Publishes the Daily Minimum Wage Rates in National Capital Region (NCR) under Wage Order No. NCR-23 | Jul 14, 2022 | View |
| RMC No. 85-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2022 | Jul 14, 2022 | View |
| RMC No. 84-2022 | Prescribes the template for sworn declaration to be executed by the Registered Business Enterprise in relation to Q and A No. 36 of RMC No. 24-2022 | Jun 30, 2022 | View |
| RMC No. 83-2022 | Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Jun 30, 2022 | View |
| RMC No. 82-2022 | Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000 | Jun 30, 2022 | View |
| RMC No. 81-2022 | Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR) | Jun 30, 2022 | View |
| RMC No. 80-2022 | Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 | Jun 22, 2022 | View |
| RMC No. 79-2022 | Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposes | Jun 10, 2022 | View |
| RMC No. 78-2022 | Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligations | Jun 9, 2022 | View |
| RMC No. 77-2022 | Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafter | May 30, 2022 | View |
| RMC No. 76-2022 | Suspends audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directives | May 30, 2022 | View |
| RMC No. 75-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2022 | May 26, 2022 | View |
| RMC No. 74-2022 | Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022 | May 24, 2022 | View |
| RMC No. 73-2022 | Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)” | May 23, 2022 | View |
| RMC No. 72-2022 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet | May 19, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 70-2022 | Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended) | May 16, 2022 | View |
| RMC No. 69-2022 | Circularizes the “Updated List of Accredited Microfinance NGOs” as of April 4, 2022 | May 16, 2022 | View |